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[The following information applies to the questions displayed below.] BOGO Inc. has two sequential processing departments, roasting and mixing. At the beginning of the month, the roasting department had 2,480 units in inventory, 80% complete as to materials. During the month, the roasting department started 19,600 units. At the end of the month, the roasting department had 3,800 units in ending inventory, 90% complete as to materials. Cost information for the roasting department for the month follows:

Beginning work in process inventory (direct materials)	$	3,370
Direct materials added during the month		35,900

QS 16-22A FIFO: Assigning costs to output LO C4

Using the FIFO method, assign direct materials costs to the roasting departments outputspecifically, the units transferred out to the mixing department and the units that remain in process in the roasting department at month-end. (Do not round intermediate calculations.)

Bogo Inc

FIFO Method

Costs Transfered out
Cost to direct Materials in begging WIP
Direct Materials
Costs of Units Started and completed this period
Direct Materials
Total Costs of Units transferred out
Costs of ending work in process inventory
Direct Materials
Total Costs Assigned